Section 5:
Proviso in the case of certain descriptions of arrears.
Provided always that no estate, and no
share or interest in any estate, shall be sold for the recovery of arrears or demands of the descriptions
mentioned below, otherwise than after a notification in the language of the district specifying the nature
and amount of the arrear or demand, and the latest date on which payment thereof shall be received, shall
have been affixed for a period of not less than fifteen clear days preceding the date fixed for payment
according to Section III of this Act, in the Office of the Collector or other Officer duly authorized to hold
sales under this Act, in the Court of the Judge within whose jurisdiction the land advertised lies, and in
the Moonsiff’s Court and Police thannah of the division in which the estate or share of an estate to which
the notification relates is situated; or is the estate or share of an estate be situated within the jurisdiction of
more than one Moonsiff’s Court or Police Thannah, in some one or more of such Courts or Thannas ; and
also at the cutcherry of the malgoozar or owner of the estate or share of an estate, or at some conspicuous
place upon the estate or share of an estate, the same to be certified by the peon or other person employed
for the purpose.
First. Arrears other than those of the current year, or of the year immediately preceding.
Secondly. Arrears due on account of estates other than that to be sold.
Thirdly. Arrears of estates under attachment by order of any judicial authority, or managed by the
Collector in accordance with such order.
Fourthly. Arrears due on account of tuccavee, poolbundee, or other demands not being land revenue,
but recoverable by the same process as arrears of land revenue.